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Colorado Business Tools, manufactures calculators. Costs incurred in making 9,070 calculators in February included $29,750 of fixed manufacturing overhead. The total absorption cost per calculator

Colorado Business Tools, manufactures calculators. Costs incurred in making 9,070 calculators in February included $29,750 of fixed manufacturing overhead. The total absorption cost per calculator was $11.40.

Required:

a. Calculate the variable cost per calculator.

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